题目内容

A company makes 3 products X, Y and Z. The following information is available about the products:There are 2,000 hours of labour available and 2,000 kg of material.In what order of preference will the products be produced for profit to be maximised?

A. X,Y,Z
B. Y,Z,X
C. Z,Y,X
D. X,Z,Y

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Which of the following is an example of planning?

A. Using last year's results to set objectives
B. Reviewing strategic aims following a change in the economic conditions
C. Buying new equipment
D. Using internal reports on past performance to review performance

Which TWO of the following are reasons for a business to undertake product costing?

A. To assess product profitability
B. To determine how much of a product should be made
C. To decide what price should be charged
D. To determine how much raw material should be purchased

Production costs of product Z vary depending on the level of activity. Costs recorded at various levels of activity have been as follows:What is the cost of 43 units?

A. $2,400
B. $2,580
C. $3,225
D. $2,451

In 20X1, a company budgeted to produce 3,750 units.Variable costs were budgeted to be $67,500 and fixed costs were budgeted at $53,190. Actual production was 3,150 units at a total cost of $108,905. What is the total variance to the flexed budget?

A. $11,785 favourable
B. $985 favourable
C. $11,785 adverse
D. $985 adverse

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